The corporate governance system in Metso Corporation aims at clarity and functionality. Corporate governance is based on Finland's Companies' Act and on Metso's Articles of Association. Metso is listed on the Helsinki and New York Stock Exchanges. The company complies with the regulations and guidelines concerning listed companies issued by HEX Plc and Finland's Financial Supervision Authority. The corporate governance system also observes the rules and corporate governance recommendations of the New York Stock Exchange concerning non-U.S. listed companies, and the Sarbanes-Oxley Act. The Corporation's general operating principles and responsibility relationships are described in the Corporate Governance principles. Metso's values and ethical principles create the foundation for corporate governance, personnel and management actions and cooperation with key stakeholders.